Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
Definition of LODGMENT. 1. a: a lodging place: shelter. 2. b: a placing, depositing, or coming to rest. 3. a: an accumulation or collection deposited in a place or remaining at rest b: a place of rest or deposit. See lodgment defined for kids.